rso 



STATE BOARD OF AGRICULTURE. 



BETTER BABIES CONTEST 

 Amount of Premiums Offered and Paid 



Classes 



Babies from Rural Districts and Towns of 1000 population 

 or less 



Babies from Cities and Towns of 1000 and less than 

 10,000 Population 



Babies from Cities of over fO.OOO population. 



Rterllnt? Silver Cups 1 doz, at. 



Sterling Silver Rings 1 doz. at . 

 Sterling Silver Spoons 1 doz. at. 



Ribbons. 



Total . 



No. Sterling 



Entties Silver 



9 Cup 



Napliin Ring 

 Spoon 



6 Cup 



Napkin Ring 

 Spoon 



50 c:up 



Nai)kiti Ring 

 Spoon 



Total Total No. 

 Offere:! .Awarded 



4 

 4 

 4 



4 



4 

 4 



4 

 4 

 4 



$68 00 

 2\ 00 

 15 00 



$107 00 



4 

 8 

 9 



Grand Total . 



S56 07 

 22 00 

 12 50 



$91 17 

 7 20 



$98 37 



AUDIT AND EXAMINATION 



December 1, 1916. 



Michigan State Agricultural Society, Detroit, Michigan, 



Dear Sirs: — -We have completed an audit and examination of your books and records 

 for the period from December 1, 1915, to November 30, 1916, and submit herewith our 

 report, together with the following exhibits and their supporting schedules. 



Exhibit A — Balance Sheet. 



Exhibit B — Statement of Revenues and Expenses. 



Exhibit C — Comparative Statement of Revenues and Expenses — Condensed. 



Schedule 1 — Accounts Receivable. 



Schedule 2 — Suspensions — Speed Department. 



Schedule 3 — Comparative Statement of Plant Accounts. 



Schedule 4 — Sundry Accounts Payable. 



Schedule 5 — Deposits on 1917 Contracts. 



Schedule 6 — Miscellaneous Revenues. 



Schedule 7 — -Administrative Expense. 



Schedule 7A — Special Expense. 



Schedule 8 — Operating Expense. 



Schedule 8A — Miscellaneous Operating Expense. 



Schedule 9 — Departmental Expense. 



All reported cash receipts, as taken from the duplicate shps of the receipt book, were 

 properly recorded and accounted for. 



The bank account was reconciled every month. All disbursements were made by 

 check, duly supported by properly approved vouchers. 



Several of the old accounts receivable were charged off as bad debts. We believe, 

 that some of the accounts still listed in Schedule 1 are of doubtful character, and we 

 recommend that a sufhcient reserve be set up which will approximate the probable losses. 



The values of fixed assets are shown in the balance sheet as exhibited by the books. 

 These assets, other than those acquired during the period covered, are subject to revalua- 

 tion by appraisal. 



The liabilities as set forth in the balance sheet represent all the ascertainable obligations 

 of the Society at this time. 



In addition to our usual duties pertaining to accounting, our work also covers an audit 

 of the gate receipts and the verification of space allotted to the concessioners during the fair-. 



